IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v3y2016i1p1229393.html
   My bibliography  Save this article

Analysis of the quality of performance report of the local government on websites: Indonesian case

Author

Listed:
  • Sasono Adi
  • Dwi Martani
  • Bambang Pamungkas
  • Robert A. Simanjuntak

Abstract

The study aims to assess the quality of disclosure in performance of the local administration report (LAR) in the local government which is published on the websites. Quality criteria are based on: (1) the information that should be disclosed according to the regulations; and (2) the comprehensibility format of the report. Using the content analysis, the results showed that the information published only disclosed 35.46% of the information that should be conveyed. The low quality of disclosure is caused by the absence of disclosing standard of the LAR. The types of information which are not presented or inadequately covered are only a small portion of information displayed uses graphs and tables, and information about performances and its measurements are not presented in a systematic way. Format of presentation consisted of a summary with very long narrative does not guarantee that the important information is conveyed sufficiently to the public. From these results, it is expected for the regulator to develop a disclosing manual of LAR containing types of information and format of presentation which can help the public comprehend the information. The findings of this work show that the quality of the transparency of the reporting made by public bodies becomes crucial for public accountability.

Suggested Citation

  • Sasono Adi & Dwi Martani & Bambang Pamungkas & Robert A. Simanjuntak, 2016. "Analysis of the quality of performance report of the local government on websites: Indonesian case," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1229393-122, December.
    • Handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1229393
    DOI: 10.1080/23311975.2016.1229393
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2016.1229393
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2016.1229393?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Giroux, Gary & McLelland, Andrew J., 2003. "Governance structures and accounting at large municipalities," Journal of Accounting and Public Policy, Elsevier, vol. 22(3), pages 203-230.
    2. Robbins, Wa & Austin, Kr, 1986. "Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 412-421.
    3. Laswad, Fawzi & Fisher, Richard & Oyelere, Peter, 2005. "Determinants of voluntary Internet financial reporting by local government authorities," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 101-121.
    4. Ingram, Rw, 1984. "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 126-144.
    5. Giroux, Gary, 1989. "Political interests and governmental accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 8(3), pages 199-217.
    6. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    7. Cheng, Rita Hartung, 1992. "An empirical analysis of theories on factors influencing state government accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 11(1), pages 1-42.
    8. Leftwich, Rw & Watts, Rl & Zimmerman, Jl, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 50-77.
    9. Daniels, Janet D. & Daniels, Craig E., 1991. "Municipal financial reports: What users want," Journal of Accounting and Public Policy, Elsevier, vol. 10(1), pages 15-38.
    10. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    11. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
    12. Baber, William R. & Sen, Pradyot K., 1984. "The role of generally accepted reporting methods in the public sector: An empirical test," Journal of Accounting and Public Policy, Elsevier, vol. 3(2), pages 91-106.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    2. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene & Deimante Teresiene, 2021. "Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 9(2), pages 1-64, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    2. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
    3. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    4. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    5. Wen Wang & Bo Zhao, 2017. "Transparency in state debt disclosure," Working Papers 17-10, Federal Reserve Bank of Boston.
    6. Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.
    7. David Gulayin, 2018. "Divulgación de información financiera por parte de los gobiernos locales: Análisis de sus determinantes en Provincia de Buenos Aires," CEFIP, Working Papers 025, CEFIP, Universidad Nacional de La Plata.
    8. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    9. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene & Deimante Teresiene, 2021. "Disclosure of Non-Current Tangible Assets Information in Private Sector Entities Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 9(2), pages 1-64, May.
    10. J. Christiaens & P. Windels & S. Vanslembrouck, 2004. "Accounting and Management Reform in Local Authorities: A Tool for Evaluating Empirically the Outcomes," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/277, Ghent University, Faculty of Economics and Business Administration.
    11. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
    12. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    13. Robert W. Ingram, 1986. "Tests of the fund accounting model for local governments," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 200-221, September.
    14. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    15. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    16. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
    17. Pierre Donatella & Torbjörn Tagesson, 2021. "CFO characteristics and opportunistic accounting choice in public sector organizations," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 509-534, June.
    18. Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves Araujo, 2023. "Critical factors influencing information disclosure in public organisations," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-12, December.
    19. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    20. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:3:y:2016:i:1:p:1229393. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.